(A) For properties where the county obtains a certificate under the provisions of 35 ILCS 200/21-90, the county may assign the certificate to any interested party, including taxing districts. Prior to the county applying for an order directing issuance of a tax deed, assignment shall be made to nongovernmental purchasers only if the purchaser pays the outstanding tax lien.
(B) For governmental entities, the County Clerk may assign the certificate for less than the outstanding tax lien and an eligible municipality may receive a credit against the purchase rice equal to the value of its claim.
(Ord. 21-0420, passed 3-9-2021)